Amendment of section 35AD.

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....e (ii) or sub-clause (v) or sub-clause (vii) or sub-clause (viii) of clause (c) of sub-section (8) and has commenced its operations on or after the 1st day of April, 2012, the deduction under sub-section (1) shall be allowed of an amount equal to one and one-half times of the expenditure referred to therein."; (b) in sub-section (5), with effect from the 1st day of April, 2013,-- (A) in clause....

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....any of the above clauses" shall be substituted; (c) after sub-section (6), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2011, namely:-- "(6A) Where the assessee builds a hotel of two-star or above category as classified by the Central Government and subsequently, while continuing to own the hotel, transfers the ope....

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.... (1) of the aforesaid section 35AD, inter alia, allow one hundred per cent. deduction in respect of any capital expenditure incurred, other than expenditure incurred on the acquisition of any land or goodwill or financial instrument, during the year by the specified business subject to the provisions contained in that section. The specified businesses eligible for the said deduction have been lis....

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....e three new categories of business as specified business, namely, - (i) setting up and operating an inland container depot or a container freight station notified or approved under the Customs Act, 1962; (ii) bee-keeping and production of honey and beeswax; (iii) setting up and operating a warehousing facility for storage of sugar. It is also proposed that the date of commencement of operations....